Solar and Wind Energy Property Tax Exemption
Administered by Maine Department of Revenue
Maine exempts solar and wind energy equipment from property tax if the energy is used on-site, subscribed to by net energy billing customers receiving at least 50% of facility output, or transmitted through utility lines with customers receiving bill credits—you must apply by April 1 of the first year you request the exemption at your local assessor's office.
The Renewable Energy Investment Exemption reduces property tax liability for customers installing solar and wind systems, making projects more financially attractive; systems must meet one of three conditions: on-site use, net energy billing subscription (≥50% of output), or utility interconnection with bill credits, with customers required to file by April 1.
Maine's Renewable Energy Investment Exemption, administered through local assessor offices, exempts qualifying solar thermal and photovoltaic systems plus wind equipment from property tax starting April 1, 2020; eligibility requires on-site consumption, ≥50% net energy billing subscription, or utility grid interconnection (agreement executed before June 1, 2024) with customer bill credits, with applications due annually by April 1 to the municipality.
Program details
- Program ID
- 22141
- Effective
- 4/1/2020
- Last updated
- 1/3/2026
Eligibility
- Sectors
- commercial industrial residential agricultural multifamily residential
- Technologies
- solar water heat solar space heat solar thermal electric solar photovoltaics wind (all) wind (small)
Program summary
Maine offers a property tax exemption for solar and wind energy equipment generating heat or electricity, as long as all of the energy is (1) used on-site where the property is located or (2) transmitted through the facilities of a transmission and distribution utility, and a customer or customers receive a bill credit for the energy produced.
For property tax years starting on April 1, 2025, solar energy equipment that generates heat or electricity is offered an exemption if (1) all of the energy is used on the site where the property is located; (2) the equipment is collocated with a net energy billing customer that is or net energy billing customers that are subscribed to at least 50% of the facility's output; or (3) all energy is transmitted through the facilities of a transmission and distribution utility and a utility customer or customers receive a utility bill credit for the energy generated by the equipment pursuant and the generator of electricity entered into a fully executed interconnection agreement with a transmission and distribution utility prior to June 1, 2024.
Contact & resources
Please verify current program details with the administering agency before making any financial decisions.
